In every case in which a taxpayer appeals a real property tax assessment to the board of review or to the tax appeal court and there is pending an appeal of the assessment, the taxpayer shall not be required to file a notice of the second appeal; provided that the first appeal has not been decided before January 15 preceding the tax year of the second appeal; and provided further, that the director gives notice that the tax assessment has not been changed from the assessment which is the subject of the appeal.
(Sec. 8-12.4, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 12, § 8-12.4) (Am. Ords. 96-15, 97-55)